T.C. Summary Opinion 2007-31
UNITED STATES TAX COURT
HECTOR PROWSE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17121-05S. Filed March 1, 2007.
Hector Prowse, pro se.
Marc L. Caine, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when the petition was filed.1
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
1 Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the years at
issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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